SUMMARIES & ANALYSES OF THE ACT RELATED TO RETIREMENT PLANS
Many summaries and analyses of the retirement plan provisions of the Act have been included on this site. For organizational purposes, they have been grouped into those produced by:
Actuarial Digest. A 2-page summary of the retirement plan provisions of the Act can be found in the October/November, 1996 issue (pages 9,10). Call 904-273-1245 for further information.
American City Business Journals. This web site is host to articles from local newspapers serving 35 areas of the country. It is an excellent source of newspapers articles on the Act. The articles can be found by a search of their web site. If you do a search on the phrase "Small Business Job Protection Act" you will find a number of articles that relate to the pension provisions of the Act.
Business Week. The December 2, 1996 issue of this magazine contains tax-saving ideas resulting from the passage of the Act. This article is available on the magazine's web site .
Bureau of National Affairs (BNA). A synopsis of SOME of the provisions of the Act that affect pension plans can be found here. An analysis of the retirement plan provisions of the Act is available as a 30-page Special Supplement of the BNA Pension and Benefits Reporter (October 7, 1996, Volume 23, No. 40). It can be ordered for $27 (plus postage and sales tax) from BNA at 800-452-7773. BNA will conduct a Conference on Compensation Planning on January 23-24, 1997 in Key Biscayne Florida; the morning of the 23rd will be devoted to the retirement plan portions of the Act; they previously sponsored a 1-day conference in Washington, D.C on September 17, 1996. Information about both conferences can be obtained from Beth Miller at 202-728-7902 or from their web site .
Commerce Clearing House (CCH). Publications relating to the pension provisions of the Act can be ordered on their web site or by calling 800-248-3248, priority code 20146.
CPA Journal . A 5-page summary of the pension provisions of the Act is available in the December, 1996 issue (pages 41-45) of this publication. Call 212-719-8300 for further information.
Employee Benefit News. A brief summary of the retirement plan provisions of the Act appears in their September 1, 1996 issue and at their web site in the Newswatch section (articles are generally available at their web site only to paid subscribers of their magazine).
Employee Relations Law Journal. A 10-page discussion of the Act appears in their Winter, 1996 issue (pages 137-147).
Estates Gifts and Trust Journal. A 4-page assessment of the effects of the retirement plan provisions of the Act on estates is presented in their September 12, 1996 issue (pages 215-218).
Forbes. The November 4, 1996 issue of this magazine describes the ways in which the Act allows increased retirement plan contributions and is available at their web site . Their phone number is 800-888-9896.
Journal of Compensation & Benefits. A 7-page summary of the pension provisions of the Act is available in the November/December, 1996 issue (pages 7-13) of this publication. Call 800-950-1205 for further information.
Journal of Corporate Taxation . A discussion of the employee benefit tax provisions of the Act is contained in their Spring, 1997 issue (pages 56-64).
Journal of Pension Planning & Compliance . A discussion of the employee benefit provisions of both the Act and the Health Insurance Portability Act is contained in the Winter, 1996 issue.
Journal of Taxation of Employee Benefits. A 10-page summary of the pension provisions of the Act is available in the November/December, 1996 issue (pages 147-156) of this publication.
Life Association News. A 3-page synopsis of the retirement plan provisions of the Act is presented in their September, 1996 issue (pages 167-169). A discussion of tax-planning opportunities arising from the Act (and 2 other acts) is presented in the December, 1996 issue (pages 116-122). The January, 1997 issue had an article (pages 88-94) on planning opportunities available under the Act as well as the Health Insurance Portability and Accountability Act.
Medical Economics. An assessment of the effects of the Act on doctors appears in the October 28, 1996 issue (pages 34-38) of this publication; another one appears in the December 23, 1996 issue (pages 26-31). Call 201-358-7200 for further information.
Money Daily. The August 21, 1996 issue of this magazine contains tax-savings ideas resulting from the passage of the Act. This article is available on the Pathfinder web site or on America Online.
National Public Accountant. A 5-page summary of the Act (along with the Health Insurance Portability Act) is contained in the December, 1996 issue, starting on page 21.
Newsweek. The September 2, 1996 issue of this magazine contains tax-savings ideas resulting from the passage of the Act. This article is available from America Online.
Panel Publications. Some of the retirement plan provisions of the Act are analyzed in the Autumn, 1996 issue (pages 51-55) of the Journal of Pension Benefits. Call 800-783-4903 for further information.
Pension Publications of Denver. They are sponsoring 4 pension workshops in the next couple of months, with part of each workshop being devoted to the pension provisions of the Act. Call 303-759-1004 for a list of the times and places.
Personnel Journal. A summary of the retirement plan provisions of the Act (pages 76-83) as well as a summary of the effects of these provisions on human resource professionals (page 78) is available in their October, 1996 issue). Call 714-751-1883 for further information.
Practical Accountant. A 5-page summary of the retirement plan provisions of the Act is contained in the September, 1996 issue (starting on page 24); an assessment of the effects of these changes is provided in their November, 1996 issue (starting on page 28). Call their publisher, Faulkner and Gray, Inc., at 800-535-8403 for further information.
Research Institute of America (RIA). Articles relating to the retirement plan provisions of the Act can be found in their Pension and Benefits Week Magazine ; please note that the contents of this site change frequently. The November 25, 1996 issue had an article that questioned whether the retirement plan provisions of the Act resulted in pension simplification; the September 3rd and 23rd issues had articles on planning opportunities afforded by the Act. Publications relating to the Act can be ordered on their web site or by calling 800-431-9025, Ext.4.
Tax Analysts. This organization hosts a discussion Group on Pensions . It is not necessary to join the group to view their biweekly newsletter, Pension and Benefits Update . The September 23, 1996 issue has a summary of a speech by the head of the PBGC on the retirement plan provisions of the Act and the August 26, 1996 issue has a synopsis of the Act.
Tax Executive. A summary of the pension provisions of the Act appears in the September/October, 1996 issue (pages 367-372) of this magazine; it also discusses the effects of the Act on executives.
Tax Notes. An article critical of the retirement plan provisions of the Act appears in the October 14, 1996 issue (pages 129-133) of this publication.
Thompson Publishing Group. A summary of many of the retirement plan provisions of the Act can be found on their web site .
American Institute of Certified Public Accountants.. They are cosponsoring, with the American Bar Association and the Society of Actuaries, a 4-hour live Satellite TV Program, broadcast to over 74 cities, on February 6, 1997. The first 2 hours of the broadcast will cover pension aspects of the Small Business Job Protection Act of 1996. Call 800-285-2221 for details.
American Law Institute-American Bar Association Committee on Continuing Professional Education (ALI-ABA). They broadcast, to 80 cities, a 4-hour live Satellite TV Program on November 14, 1996, on the pension and welfare benefits provisions of both the Small Business Job Protection Act of 1996 and the Health Insurance Portability and Accountability Act of 1996. Call 800-CLE-NEWS, ext. 1661 for more information or go directly to their web site . Video cassettes and study material from this Program will be available by the end of 1996. A similar broadcast (cosponsored with the AICPA and the Society of Actuaries) will be made on February 7, 1997; call 800-285-2221 for details.
American Society of Pension Actuaries (ASPA). They sponsored numerous sessions dealing with the retirement plan aspects of the Act, at their annual meeting, October 27-30, 1996 in Washington, D.C. Call 703-516-9300 for more information. They conducted a general session on Pension Simplification; a tape of this session can be ordered for $10 plus shipping by calling 800-556-0208 and requesting tape 96ASPA-1030. For sessions dealing with specific provisions of the Act, see the next Section of our web site. Tapes of the sessions can be ordered from Conference Cassette Co. at 800-556-0208. A binder with handouts from the sessions can be ordered from ASPA for $75. ASPA also held a few sessions on the retirement plan aspects of the Act at their Los Angeles meeting on September 19th. Several one-day workshops on pension simplification under the Act are also being conducted; one is scheduled for February 21, 1997 in New York City and one on February 28, 1997 in Los Angeles; a binder can be ordered of each day's meeting for $45 by calling 703-516-9300.
Conference of Consulting Actuaries. They conducted sessions on the retirement plan aspects of the Act at their last annual meeting in San Diego, California. Call 847-419-9090 for more information.
Corbel. They are presenting over a dozen 1-day workshops in the next 6 months, with 1/2 of the day being devoted to the retirement plan provisions of the Act and the other 1/2 to defined contribution plans. In addition, they are sponsoring a 3-day conference, January 20-22, 1997, that will highlight the pension changes made by the Act. Tapes and printed material from the sessions can be ordered by those unable to attend. Call 800-3-CORBEL for further information or go to their web site .
Enrolled Actuaries Meeting. They will sponsor numerous sessions dealing with the retirement plan aspects of the Act, at their annual meeting, March 16-19, 1997. Call the Conference of Consulting Actuaries at 847-419-9090 for more information. They will conduct a general session on New Legislation that will focus on the Act. They will also present a session on Small Plan Design and Technical Issues , as well as a separate workshop on Small Plans , both emphasizing the effects of the Act on small plans. Sessions entitled Pension Simplification-Defined Benefit Issues and Pension Simplification-Defined Contribution Issues will also be conducted. For sessions dealing with specific provisions of the Act, see the next Section of our web site. Tapes of the sessions will be available; a transcript of the meeting on diskette will also be available for $50. The tapes will be available immediately after the sessions are held, while the transcript on diskette will probably not be ready until the summer, at the earliest.
Glasser Legalworks. They conducted a 1-day conference on the retirement plan aspects of the Act on November 7th in New York City and on November 18th in Chicago. Call 800-308-1700 for more information or visit their web site .
International Foundation of Employee Benefit Plans. A synopsis of the retirement plan provisions of the Act is presented in the November, 1996 issue (pages 7, 8) of their publication LLR. In addition, an excellent list of additional sources of information from various publications is provided at their web site . Call 904-273-1245 for further information.
National Institute of Pension Administrators. They held a meeting in New York on January 8, 1997, from 8:30 until noon, at 42 West 44th Street. The first part of the session will deal with the retirement plan aspects of the Act and the second part dealt with distribution planning (as affected by the Act). Call Barbara Calhoun at 212-529-7900 or Rachael Salsano at 212-725-4800 for more information.
Pension Information Exchange (PIX). Online discussions as well as summaries of the pension provisions of the Act are available to members and messages are posted dealing with all aspects of the Act affecting retirement plans. Call 805-683-4334 or e-mail them at mom@pixpc.com..
Society of Actuaries.. They cosponsored, with the American Bar Association and the AICPA, a 4-hour live Satellite TV Program, broadcast to over 74 cities, on February 6, 1997. The first 2 hours of the broadcast covered pension aspects of the Small Business Job Protection Act of 1996. Call 800-285-2221 for details. The pension aspects of the Act will also be highlighted at their Spring Meeting on May 22nd and 23rd in Palm Springs; call 847-706-3500 for more information.
Charles D. Spencer & Associates, Inc. A summary of the retirement plan provisions of the Act was presented in the September, 1996 issue of Employee Benefit Plan Review. Call 312-993-7900 for further information. In addition, a larger summary and analysis of some of the provisions of the Act can be found in the November, 1996 (pages 23-29) of this magazine. An interview (pages 10,11) with an officer of an investment advisory firm on the implications of the Act is contained in the December, 1996 issue (pages 10,11) .